Brazil
Succession:
Tax:
Geographic
Legítima (forced heirship 50%), meação (spousal share), ITCMD state tax, inventário/arrolamento
Brazilian succession rules: meação (community property split), legítima (forced heirship), inventário process types, cartório attestation, disponível (testamentary freedom portion), and união estável (stable union recognition).
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Extension Fields
| Field | Type | Req | Description |
|---|---|---|---|
| cartorioAttestation | object | Details of notarial attestation at a Brazilian cartório (notary office) | |
| disponivel | object | Disponível — the freely disposable portion of the estate (50% after legítima). The testator may bequeath this to anyone | |
| inventarioType | object | Type of inventário (estate inventory and distribution process) | |
| itcmdRate | object | ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) — state-level inheritance tax rate. Varies by state, capped at 8% by the Federal Senate | |
| legitima | object | Legítima — the mandatory 50% of the estate reserved for compulsory heirs (herdeiros necessários: descendants, ascendants, surviving spouse). Brazilian Civil Code Art. 1.846 | |
| meacao | object | Meação — the surviving spouse's 50% community property entitlement that is separated before succession begins. Not an inheritance share — it is the spouse's own property | |
| notes | string | ||
| uniaoEstavel | object | União estável (stable union) — recognised as equivalent to marriage for inheritance purposes under Brazilian law (Art. 1.723 Civil Code). A partner in a stable union has the same inheritance rights as a spouse |
At a Glance
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Subject: Jurisdiction Enquiry — Brazil